(a) Every return shall be made upon a form furnished by the collector. Every person making a return shall certify the correctness thereof, by affidavit.

(b) Every person, subject to the tax imposed by this act, who has commenced his business at least one (1) full year prior to the beginning of any license year, shall on or before the fifteenth day of April, one thousand nine hundred forty-eight, and annually thereafter, file with the collector a return setting forth his name, his business and business address, and such other information as may be necessary in arriving at the actual gross amount of business transacted by him during the preceding calendar year and the amount of the tax due.

(c) Every person, subject to the tax imposed by this act, who has commenced his business less than one (1) full year prior to the beginning of the license year one thousand nine hundred forty-eight, shall, on or before the fifteenth day of March, one thousand nine hundred forty-eight, file with the collector a return setting forth his name, his business, business address, and such other information as may be necessary in arriving at the actual gross amount of business transacted by him during his first month of business and the amount of the tax due.

(d) Every person, subject to the tax imposed by this act, who commences business subsequent to the beginning of any license year, shall within forty (40) days from the date of commencing such business, and on or before the fifteenth day of April of the succeeding license year, file a return with the collector setting forth his name, his business and business address, and such information as may be necessary in arriving at the actual gross amount of business transacted by him during his first month of business and the amount of the tax due.

(e) Every person, subject to the payment of the tax imposed by this act, who engages in a business temporary, seasonal or itinerant by its nature, shall, within seven (7) days from the day he completes such business, file a return with the collector setting forth his name, his business and business address, and such information as may be necessary in arriving at the actual gross amount of business transacted by him during such period and the amount of the tax due.